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گروه حسابداری و حسابرسی حساب پردازان برتر - ماده 18 قانون مالیات مستقیم
" ارائه دهنده خدمات حسابداری و حسابرسی در استان تهران و البرز با همکاری تیم مجرب و حرفه ای"
 
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ماده 18 قانون مالیات مستقیم
(مصوب 3 اسفند 1366، تاریخ اجرا از اول سال 1368)

وراث از نظر این قانون به سه طبقه تقسیم می‌شوند:

1- وراث طبقه اول که عبارتند از: پدر، مادر، زن، شوهر، اولاد و اولاد اولاد.

2- وراث طبقه دوم که عبارتند از: اجداد، برادر، خواهر و اولاد آنها.

3- وراث طبقه سوم که عبارتند از: عمو، عمه، دائی، خاله و اولاد آنها.



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